INCOME TAX ASSESSMENT ACT 1997 - SECT 295.1 What this Division is about
INCOME TAX ASSESSMENT ACT 1997 - SECT 295.1
What this Division is aboutThis Division sets out special rules about the taxation of superannuation entities.
It sets out how to calculate the taxable income of those entities and to identify the components of that taxable income for the purpose of applying the appropriate tax rate.
It sets out how to calculate the no - TFN contributions income of relevant entities for an income year for the purpose of applying the appropriate tax rate.
295 - 5 Entities to which Division applies
295 - 10 How to work out the tax payable by superannuation entities
295 - 15 Division does not impose a tax on property of a State
295 - 20 Exempting laws ineffective
295 - 25 Assessments on basis of anticipated SIS Act notice
295 - 30 Effect of revocation etc. of SIS Act notices
295 - 35 Acronyms used in tables